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qian tan yi yuan yi liao bao zhang fei yong hui ji he suan fang fa de gai jin
Author(s): 
Pages: 53-53
Year: Issue:  4
Journal: Health Economics Research

Abstract:  按照医院现行的医疗保障费用的账务处理方法,应收医疗保障部门的统筹费用全部在"应收医疗款--医疗保障统筹款"中核算.笔者认为,这样的会计核算科目过于单一,不能准确反映医院应收各医疗保障部门的金额,不能清晰地反映会计业务中的具体内容和特殊情况,不便于与各部门对账,无法满足医院会计核算的需要.为此,提出以下改进办法.
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